Kauler Industries, a family-run small manufacturer, has adopted an ABC costing system. The following manufacturing activities, indirect manufacturing costs, and usage of cost drivers have been estimated for the year: (Click the icon to view activities, total MOH costs, and cost drivers.) During May, Evan and Allison Kauler machined and assembled Job 553. Evan worked a total of 13 hours on the job, while Allison worked 5 hours on the job. Evan is paid a $23 per hour wage rate, while Allison is paid $29 per hour because of her additional experience level. Direct materials requisitioned for Job 553 totalled $1,250. The following additional information was collected on Job 553: the job required 2 machine set-ups, 6 machine hours, and 3 quality control tests. 1. Compute the activity cost allocation rates for the year. 2. Complete the job cost record for Job 553. Requirement 1 . Compute the activity cost allocation rates for the year. First, determine the formula to compute the allocation rate for the activity-based cost rate, and then calculate the rate for each activity. (Round your answers to the nearest whole dollar.) Activities, total MOH costs, and cost drivers